61.assessed level of material misstatement risk 重大错报风险的评估水平 %V1Z
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62.simall business 小规模企业 ] GHt"
63.accounting system 会计系统 a 4=N9X
64.test of control 控制测试 7]x3!AlV
65.walk-through test 穿行测试 i
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66.communication 沟通 qw7@(R'"
67.flow chart 流程图 o\88t){/kB
68.reperformance of internal control 重新执行 MZpK~c1`
69.audit evidence 审计证据 `+zWu55;
70.substantive procedures 实质性程序 -29gL_
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71.assertions 认定 =/u%c!
72.esistence 存在 ]c<qM_HWg
73.occurrence 发生 qS/V"|G(
74.completeness 完整性 uGwJK`!~
75.rights and obligations 权利和义务 -pU|hSW*b
76.valuation and allocation 计价和分摊 ) c/%
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77.cutoff 截止 `}m Q
78.accuracy 准确性 #Hvq/7a2R
79.classification 分类 7}GK%H-u
80.inspection 检查 {^m(,K
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81.supervision of counting 监盘 BnCKSg7V
82.observation 观察 yf?h#G%24
83.confirmation 函证 ~%/Wupf
84.computation 计算 m6
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85.analytical procedures 分析程序 +vNZW@_$D
86.vouch 核对 DbZ0e5
87.trace 追查 4EXB;[]
88.audit sampling 审计抽样 ]l@ qra
89.error 误差 ui"3ak+F
90.expected error 预期误差 6
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91.population 总体
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92.sampling risk 抽样风险 Zes+/.sA}]
93.non- sampling risk 非抽样风险 #Ei,(xiP
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 [w0/\]o
96.tolerable error 可容忍误差 xr qv@/kJ
97.the risk of under reliance 信赖不足风险 -UZ@G~K
98.the risk of over reliance 信赖过度风险 "c(Sysl.L
99.the risk of incorrect rejection 误拒风险 TgTnqR@/
100. the risk of incorrect acceptance 误受风险 R7s|`\
101.working trial balance 试算平衡表 }C
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102.index and cross-referencing 索引和交叉索引 ?f*Q>3S)
103.cash receipt 现金收入 v[TYc:L=
104.cash disbursement 现金支出 FZ|CqD"#
105.bank statement 银行对账单 Y7GF$}%UL
106.bank reconciliation 银行存款余额调节表 KQld YA|m
107.balance sheet date 资产负债表日 ZUp\Ep}
108.net realizable value 可变现净值 7l."b$U4yv
109.storeroom 仓库 X 6lH|R
110.sale invoice 销售发票 aup6?'G;
111.price list 价目表 vBvNu<v7te
112.positive confirmation request 积极式询证函 iB1i/l
113.negative confirmation request 消极式询证函 A])P1c. 7"
114.purchase requisition 请购单 R0;efD
115.receiving report 验收报告 1^dJg8
116.gross margin 毛利 v)f7};"z
117.manufacturing overhead 制造费用 8ZcU[8r
118.material requisition 领料单 Eq^uKi
119.inventory-taking 存货盘点 659v\51*
120.bond certificate 债券 ~P-*}q2J
121.stock certificate 股票 b@t5`Y-+K
122.audit report 审计报告 -fgC"2H
123.entity 被审计单位 ]h!`IX
124.addressee of the audit report 审计报告的收件人 .>Z,uT^A
125.unqualified opinion 无保留意见 fd8!KO
126.qualified opinion 保留意见 $P:
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127.disclaimer of opinion 无法表示意见 w%c
128.adverse opinion 否定意见